SFFAS 54 LEASE GUIDANCE: 

INTRAGOVERNMENTAL LEASES 

LEASE-RELATED OPERATING COSTS PAID DIRECTLY TO LESSO

EFFECTIVE FISCAL YEAR 2024 

PREPARED BY: 

 GENERAL LEDGER AND ADVISORY BRANCH 

BUREAU OF THE FISCAL SERVICE 

U.S. DEPARTMENT OF THE TREASURY 
Version 

Number 

Date Description of Change Effective USSGL T

1.0 11/2022 Original TFM Bulletin No. 21.1 04/2023 Added Footnote to Lessee Transaction #12 TFM Bulletin No. 21.2 08/2023 Revised Lessee Transaction #12 per FASAB Technical 

Inquiry of Technical Release 20, Par. 17. (SFFAS 54, Pars. 24-25 & 72-73.) 

TFM Bulletin No. 2
INTRAGO

Page 3 of 22 

SFFAS 54 Background:SFFAS No. 54, Leases, as amended by SFFAS No. 60, Omnibus Leases-Related Topics, replaces proprietary lease accoufor general purpose federal financial reports. SFFAS No. 54 is effective for reporting periods beginning after implementation is not permitted.) A lease is defined as “a contract or agreement whereby one entity (lessor) conveys the right to control the use of PP&E (thentity (lessee) for a period of time as specified in the contract or agreement in exchange for consideration.” (SFFAS 54, 

Intragovernmental Leases An intragovernmental lease is a contract or agreement occurring within a consolidation entity (or between two or more conin SFFAS No. 47, Reporting Entity. Intragovernmental leases are recognized as expenses/revenues based on the paagreement and payables/receivables standards. Reporting entities do not recognize lease liabilities or lease assets for IGT Lease occupancy/rent payments, along with lease-related operating costs paid from the lessee directly to the lessor (staxes, etc.) should be accounted for as expenses/revenues in the appropriate accounting period, based on terms of the 

Pars. 27-28) If the lease contract allows for prepayments or advance payments, a Lessee should recognize a prepaid asset if paymenreporting period to which they relate, as well as a payable for rent due and unpaid at the end of the reporting period to w

Lessor should recognize a liability for advances and prepayments if payments are received in advance of the reporting p

due and to be received. (SFFAS 54, Pars. 27-28) Budgetary Guidance From a budgetary perspective, the lease scorekeeping rule developed by OMB, CBO, and the House and Senate Bud

connection with the Budget Enforcement Act of 1990 states that lease scorekeeping requirements “do not apply to leasif the lessor recorded the full cost of the asset when it was acquired.” Assuming that the full cost of the underlyacquired by the lessor, budgetary guidance from The Economy Act, Revolving Fund, or other statutory authorities apply 
INTRAGO

Page 4 of 22 

Listing of USSGL Accounts Used in This Scenario: 

Account Number Account Title Budgetary 411900 Other Appropriations Realized 421000 Anticipated Reimbursements 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception Sources 445000 Unapportioned – Unexpired Authority 449000 Anticipated Resources - Unapportioned Authority 451000 Apportionments 459000 Apportionments – Anticipated Resources – Programs Subject to Apportionment461000 Allotments – Realized Resources 480100 Undelivered Orders – Obligations, Unpaid 490100 Delivered Orders – Obligations, Unpaid 490200 Delivered Orders – Obligations, Paid Proprietary 101000 Fund Balance With Treasury 175000 Equipment175900 Accumulated Depreciation on Equipment211000 (N) Accounts Payable 310100 (G) Unexpended Appropriations – Appropriations Received 310700 Unexpended Appropriations - Used - Accrued 310710 Unexpended Appropriations - Used - Disbursed 331000 Cumulative Results of Operations 520000 Revenue From Services Provided 570000 Expended Appropriations - Accrued 570010 Expended Appropriations - Disbursed 593000 Lessor Lease Revenue* 610000 Operating Expenses 671000 Depreciation, Amortization, and Depletion 693000 Lessee Lease Expense* Memorandum 880100 Offset for Purchases of Assets 880200 Purchases of Property, Plant, and Equipment 
INTRAGO

Page 5 of 22 

Key Assumptions Driving Proprietary Accounting Entries: 

 A federal reporting entity (Lessee) signs a 3-year lease with another federal entity (Lessor) for the right to contro Both entities are federal consolidation entities as defined in SFFAS No. 47, Reporting Entity. They have signed an 

to conduct business with one another under the authority of The Economy Act. 

 The Lessor first records the appropriation it receives to purchase the equipment for leasing, which will serve as the 

The Lessor records the full cost of the purchase of equipment from a non-federal vendor. The purchase price of 

 The equipment has a 10-year useful life and depreciation expense is $18,000 annually.  The 12 monthly lease payments are $5,000, payable on a monthly basis. (Totaling $60,000 annually.) 

 The lease contract in this scenario does not allow for prepayments or advance payments. 

Key Assumptions Driving Budgetary Accounting Entries: 

Budgetary Authority  The Lessee records appropriations while the Lessor records anticipated collections for Year 1 of the 3-year l

received a direct appropriation and is working from an unexpired TAFS from a general fund expenditure accoun

 Budgetary Lease Scorekeeping requirements do not apply because both entities are federal agencies and the lessor 

cost (purchase cost) of the underlying asset at acquisition. (OMB Circular No. A-11, Appendix B, Page 1, Par. 2) 

 Therefore, budgetary guidance from The Economy Act prevails as statutory authority. Cancellation Clauses & Other Costs  The lease does not include a cancellation clause. 

Disclaimer The below guidance is intended to serve as a reference only based on a finite number of underlying assumptions. It is icomprehensive posting logic for every leasing activity. Agencies should have a thorough understanding of authoritative 60, and SFFAS 61 and apply other factors, including but not limited to certain prepayments, accruals, etc. As stated aboexercise professional judgement and collaborate within their agency to reach determinations of lease activities on a 

establishing accounting treatment. Entity management should document these decisions and incorporate them into management’s existing OMB CirculaResponsibility for Enterprise Risk Management and Internal Control,” Appendix A, procedures. 
INTRAGO

Page 6 of 22 

1. The Lessor records the enactment of appropriations in order to purchase the $180,000 equipment that will be leased to the Lessexpects federal reimbursements from the intragovernmental lease of $96,000, and records those anticipated reimbursements. 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry None Proprietary Entry None

Budgetary Entry 411900 Other Appropriations Realized  445000 Unapportioned - Unexpired Authority 421000 Anticipated Reimbursements  449000 Anticipated Resources - Unapportioned Authority Proprietary Entry101000 (G)1 Fund Balance With Treasury (RC 40)2

 310100 (G) Unexpended  Appropriations – Appropriations Received (RC 41) 

2. For the purchase of the equipment to be leased, the Lessor records budgetary authority of $180,000 apportioned by the Office oand available for allotment. In addition, the Lessor records anticipated resources of $96,000 apportioned but not yet available for 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary EntryNone Proprietary Entry None

Budgetary Entry 445000 Unapportioned - Unexpired Authority  451000 Apportionments 449000 Anticipated Resources - Unapportioned Authority  459000 Apportionments – Anticipated Resources – Programs Subject to Apportionment Proprietary EntryNone 

1 The Federal/Non-Federal attribute domain value of “G” will always have trading partner 099 agency identifier.2 RC – Reciprocal Category is shown for Intragovernmental Elimination Analysis (not included in GTAS upload)
INTRAGO

Page 7 of 22 

3. The Lessor records the allotment of authority for the purchase of the equipment to be leased. 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary EntryNone Proprietary Entry None 

Budgetary Entry 451000 Apportionments  461000 Allotments – Realized Resources Proprietary EntryNone 

4. The Lessor records the receipt of the equipment and accrues a liability. (The Lessor records to full cost of the asset.) 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry None Proprietary Entry None

Budgetary Entry 461000 Allotments – Realized Resources  490100 Delivered Orders – Obligations, Unpaid Proprietary Entry175000 Equipment  211000 (N) Accounts Payable 310700 Unexpended Appropriations - Used – Accrued  570000 Expended Appropriations – Used - Accrued 
INTRAGO

Page 8 of 22 

5. The Lessor records activity for it’s current-year purchases of equipment with a non-federal vendor. 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary EntryNone Proprietary Entry None 

Budgetary Entry None Memorandum Entry880200 (N) Purchases of Property, Plant, And Equipment  880100 (N) Offset for Purchases Of Asset 

6. The Lessor confirms a disbursement for the payment of goods previously accrued. 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry None Proprietary Entry None 

Budgetary Entry 490100 Delivered Orders – Obligations, Unpaid  490200 Delivered Orders – Obligations, Paid Proprietary Entry211000 (N) Accounts Payable  101000 Funds Balance With Treasury 310710 Unexpended Appropriations - Used - Disbursed 570000 Expended Appropriations – Used - Accrued  310700 Unexpended Appropriations - Used - Accrued  570010 Expended Appropriations - Disbursed 
INTRAGO

Page 9 of 22 

7. The Lessee records the enactment of appropriations. (12 monthly lease payments of $5,000 = $60,000 annually. Operating cos$3,000 = $36,000.) 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry 411900 Other Appropriations Realized  445000 Unapportioned - Unexpired Authority Proprietary Entry101000 (G) Fund Balance With Treasury  310100 (G) Unexpended Appropriations – Appropriations Received 

96,000 96,000 

96,000 96,000 

A104 

Budgetary Entry Proprietary EntryNone 

8. The Lessee records budgetary authority apportioned by OMB and available for allotment. 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry 445000 Unapportioned - Unexpired Authority  451000 Apportionments Proprietary EntryNone

96,000 

96,000 

A116 

Budgetary Entry None Proprietary EntryNone 

9. The Lessee records the allotment of authority. 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry 451000 Apportionments  461000 Allotments – Realized Resources Proprietary EntryNone

96,000 

96,000 

A120 

Budgetary Entry None Proprietary Entry None
INTRAGO

Page 10 of 22 

10. The Lessee accepts the terms of the contract for the lease of equipment with the Lessor. 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry 461000 Allotments – Realized Resources 480100 Undelivered Orders – Obligations, UnpaidProprietary Entry None

96,000 

96,000 

B306 

Budgetary Entry 422100 Unfilled Customer Orders Without Advance  421000 Anticipated Reimbursement 459000 Apportionments – Anticipated Resources – Programs Subject to Apportionment  451000 Apportionments 451000 Apportionments  461000 Allotments – Realized Resources Proprietary Entry None 

11. In Year 1, Lessee receives delivery of the equipment and begins use of their contractual right to control the equipment. In eacLessee pays the recurring monthly lease payments to the Lessor from its annual TAFS, and records the payment of funds. The Lereceivables for the use of the underlying asset. ($60,000 annual payment / 12 months = $5,000 monthly payment.) 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry 480100 Undelivered Orders – Obligations, Unpaid  490200 Delivered Orders – Obligations, Paid Proprietary Entry 693000 (F) Lessee Lease Expense (RC 24)  101000 (G) Fund Balance With Treasury (RC 40) 310710 Unexpended Appropriations - Used – Disburs.  570010 Expended Appropriations - Used – Disburs. 

5,0005,000 5,000 

5,000 5,000 

5,000 

B107B234 

Budgetary Entry 425200 Reimbursements Earned – Collected From Fed/Nonfed Exception Sources  422100 Unfilled Customer Orders WithouAdvance Proprietary Entry 101000 (G) Fund Balance With Treasury (RC  593000 (F) Lessor Lease Revenue (RC 24) 
INTRAGO

Page 11 of 22 

12. In each month of Year 1, the Lessee pays operating costs (utilities and maintenance services) incurred during each month of Ynonlease components per SFFAS 54, Par. 733. Both parties record the payment of operating costs based on the guidance within S($3,000 monthly cost x 12 months = $36,000 annual cost.)

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry 480100 Undelivered Orders – Obligations, Unpaid  490200 Delivered Orders – Obligations, Paid Proprietary Entry 610000 (F) Operating Expenses (RC 24)4

 101000 (G) Fund Balance With Treasury (RC 40) 310710 Unexpended Appropriations - Used – Disburs.  570010 Expended Appropriations - Used – Disburs. 

3,0003,000 3,000 

3,000 3,000 

3,000 

B107B234 

Budgetary Entry 425200 Reimbursements Earned – Collected From Fed/Nonfed Exception Sources  422100 Unfilled Customer Orders WithouAdvance Proprietary Entry 101000 (G) Fund Balance With Treasury (RC  520000 (F) Revenue From Services Provid(RC 24) 

13. In Year 1, the Lessor records depreciation expense on equipment it owns (the underlying asset within the lease.) The equipmeannual depreciation expense is $18,000. 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary EntryNone Proprietary Entry None 

Budgetary Entry None Proprietary Entry671000 (N) Depreciation, Amortization, and Depleti 175900 Accumulated Depreciation on Equipment 

3 SFFAS 54, Par. 73 requires reporting entities with agreements that contain a lease and nonlease component to account for the lease and non4 Note: SGL 693000 is designed to capture all lease expenses that agencies wish to disclose. OMB Circular No. A‐136 and Treasury provide flexi

who may wish to disclose expenses other than those required by SFFAS 54, Pars. 37a‐37b. Due to forthcoming authoritative guidance from FA

accommodation for “embedded leases”, lessees may choose to record intragovernmental lease expenses in SGL 610000 or 693000 in FY24, wh

intragovernmental lease revenues in SGL 520000 or 593000 in FY24.
INTRAGO

Page 12 of 22 

Pre-Closing Adjusted Trial Balance: 

PRE-CLOSING LESSEE 

Account Description Debit Credit Budgetary411900 Other Appropriations Realized 96,000 - 421000 Anticipated Reimbursement and Other Income - - 425200 Reimbursements Earned – Collected From Federal/Non-Federal - - 461000 Allotments – Realized Resources - - 490200 Delivered Orders – Obligations, Paid - 96,000 Total 96,000 96,000 Proprietary 101000 (G) Fund Balance With Treasury - - 175000 Equipment - - 175900 Accumulated Depreciation on Equipment - - 310100 (G) Unexpended Appropriations – Appropriations Received - 96,000 310710 (G) Unexpended Appropriations - Used - Disbursed 96,000 - 520000 (F) Revenue From Services Provided - - 570010 (G) Expended Appropriations – Disbursed - 96,000 593000 (F) Lessor Lease Revenue - - 610000 (F) Operating Expenses 36,000 - 693000 (F) Lessee Lease Expense 60,000 - 671000 (N) Depreciation, Amortization, and Depletion - - Total 192,000 192,000 Memorandum 880100 (N) Offset for Purchases of Assets - - 880200 (N) Purchases of Property, Plant, and Equipment - - Total - - 
INTRAGO

Page 13 of 22 

Closing Entries: 

14. The Lessor records the closing of revenue earned and depreciation expense to cumulative results of operations. 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry None Proprietary EntryNone

Budgetary Entry None Proprietary Entry520000 (F) Revenue From Services Provided 593000 (F) Lessor Lease Revenue 

331000 Cumulative Results of Operations 

331000 Cumulative Results of Operations  671000 (N) Depreciation, Amortization, & Depleti

15. The Lessor records the closing of the Appropriations recorded for the purchase of the underlying asset (equipment), to cumula

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry None Proprietary EntryNone

Budgetary Entry None Proprietary Entry570010 Expended Appropriations – Disbursed  331000 Cumulative Results of Operations 310000 Unexpended Appropriations – Cumulative  310710 Unexpended Appropriations- Used -Disbursed 310100 Unexpended Appropriations – Approp. Received  310000 Unexpended Appropriations – Cumulative 
INTRAGO

Page 14 of 22 

16. The Lessor records the closing of memorandum accounts for purchases. 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry None Proprietary EntryNone

Budgetary Entry None Proprietary Entry880100 Offset for Purchases of Assets 

880200 Purchases of Property, Plant, and Equipment 

17. The Lessee records the closing of lease expense to cumulative results of operations. 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry None Proprietary Entry331000 Cumulative Results of Operations  610000 (F) Operating Expenses  693000 (F) Lessee Lease Expense 570010 Expended Appropriations – Disbursed  331000 Cumulative Results of Operations310000 Unexpended Appropriations – Cumulative  310710 Unexpended Appropriations - Used -Disbursed 310100 Unexpended Appropriations – Appropriations Received  310000 Unexpended Appropriations – Cumulative 

96,000 96,000 96,000 96,000 

36,000 60,000 96,000 96,000 

96,000 

F336 F336 F342 F342 

Budgetary Entry None Proprietary EntryNone 
INTRAGO

Page 15 of 22 

18. The Lessee and Lessor record the closing of paid delivered orders to total actual resources. 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry 490200 Delivered Orders – Obligations, Paid  420100 Total Actual Resources, Collected Proprietary Entry None 

96,000 

96,000 F314 

Budgetary Entry 490200 Delivered Orders – Obligations, Paid  420100 Total Actual Resources, Collected Proprietary EntryNone 

19. The Lessor records the closing of unobligated balances in programs subject to apportionment to unapportioned authority. 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry NoneProprietary EntryNone 

Budgetary Entry 461000 Allotments – Realized Resources  445000 Unapportioned – Unexpired AuthoProprietary EntryNone 

20. The Lessee and Lessor record the consolidation of actual net-funded resources. 

Lessee Agency Debit Credit TC Lessor Agency 

Budgetary Entry 420100 Total Actual Resources, Collected  411900 Other Appropriations Realized Proprietary EntryNone 

96,000 

96,000 F302 

Budgetary Entry 420100 Total Actual Resources, Collected  411900 Other Appropriations Realized 420100 Total Actual Resources, Collected  425200 Reimbursements Earned – Collected From Federal/Non-Federal Proprietary EntryNone 
INTRAGO

Page 16 of 22 

Post-Closing Adjusted Trial Balance: 

POST-CLOSING LESSEE 

Account Description Debit Credit Budgetary420100 Total Actual Resources, Collected - - 445000 Unapportioned – Unexpired Authority - - Total - - Proprietary 101000 (G) Fund Balance With Treasury - - 175000 Equipment - - 175900 Accumulated Depreciation on Equipment - - 310000 Unexpended Appropriations - Cumulative - - 310100 Unexpended Appropriations – Appropriations Received - - 331000 Cumulative Results of Operations - - Total - - 

Financial Statements: 
INTRAGO

Page 17 of 22 

STANDARDIZED BALANCE SHEET 

Line 

No. 

LESSE

Assets (Note 2) Intra-governmental 

1 Fund Balance with Treasury (Note 3) (101000E) 7 Total intra-governmental assets 

12 General property, plant, and equipment, net (Note 10) (175000E, 175900E) 18 Total other than intra-governmental assets 19 Total assets 

 Net position 

41.2 Unexpended appropriations - Funds from other than Dedicated Collections (310100E, 310710E) 42.2 

Cumulative results of operations - Funds from other than Dedicated Collections (593000E, 693000E, 570010E, 671000E) 

43 Total net position 44 Total liabilities and net position 

STATEMENT OF NET COST 

Line 

No. 

LESSE

Gross Program Costs (Note 21): 

1 Gross costs (610000E, 671000E, 693000E, 880100E, 880200E) 2 Less: earned revenue (520000E, 593000E) 3 Net program costs 5 Net program costs including Assumption Changes: 8 Net cost of operations 

STATEMENT OF CHANGES IN NET POSITION 
INTRAGO

Page 18 of 22 

Line 

No. 

LESSE

Unexpended Appropriations: 

4 Appropriations received (310100E) 7 Appropriations used (310710E) (8 Net Change in Unexpended Appropriations (calc.) 9 Total Unexpended Appropriations – Ending (calc.) 

Cumulative Results of Operations:

14 Appropriations used (570010E) 21 Revenue From (Net Cost of) Operations (+/-) (22 Net Change in Cumulative Results of Operations 23 Cumulative Results of Operations – Ending 24 Net Position (calc.) 

STATEMENT OF BUDGETARY RESOURCES 

Line 

No. 

LESSE

Budgetary resources: 

1290 Appropriations (discretionary and mandatory) (411900E) 1890 Spending authority from offsetting collection (discretionary and mandatory) (425200E) 1910 Total budgetary resources (calc.) 

Status of budgetary resources: 

2190 New obligations and upward adjustments (total) (Note 31) (490200E) 

Unobligated balance, end of year: 

2204 Apportioned, unexpired account (461000E) 2412 Unexpired unobligated balance, end of year (calc.) 2490 Unobligated balance, end of year (total) 2500 Total budgetary resources (calc.) 
INTRAGO

Page 19 of 22 

Outlays, Net and Disbursements, Net 

4190 Outlays, net (total) (discretionary and mandatory) (490200E, net of 425200E) 

SF 133 AND SCHEDULE P – REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AN

AND FINANCING SCHEDULE 

Line No. 

LESSEE 

BUDGETARY RESOURCES SF 133 Schedule P 

0900 Total new obligations, unexpired accounts (490200E) - 96,000 

Budget authority: Appropriations: Discretionary: 

1100 Appropriation (411900E) 96,000 96,000 1160 Appropriation, discretionary (total) 96,000 96,000 

Spending authority from offsetting collections: Discretionary: 

1700 Collected (425200E) - - 1750 Spending authority from offsetting collections, discretionary (total) - - 

 

1900 Budget authority (total) 96,000 96,000 1910 Total budgetary resources (calc.) 96,000 - 1930 Total budgetary resources available - 96,000 

Memorandum (non-add) entries: 

1941 Unexpired unobligated balance, end of year (451000E, 461000E) - - 

STATUS OF BUDGETARY RESOURCES New obligations and upward adjustments: Direct: 

2002 Category B (by project) (480100E, 490200E) - - 2004 Direct obligations (total) (calc.) - - 

Reimbursable: 
INTRAGO

Page 20 of 22 

2102 Category B (by project) (480100E, 490200E) 96,000 - 

2104 Reimbursable obligations (total) (calc.) 96,000 - 2170 New obligations, unexpired accounts (490200E) 96,000 - 2190 New obligations and upward adjustments (total) 96,000 - 

Unobligated balance:Apportioned, unexpired accounts: 

2201 Available in the current period (461000E) 96,000 - 2412 Unexpired unobligated balance: end of year (calc.) 96,000 - 2490 Unobligated balance, end of year (total) 96,000 - 2500 Total budgetary resources (calc.) 96,000 - 

Memorandum (non-add) entries: 

2501 Subject to apportionment – excluding anticipated amounts (461000E) - - 

CHANGE IN OBLIGATED BALANCE Unpaid obligations: 

3010 New obligations, unexpired accounts (490200E) 96,000 96,000 3020 Outlays (gross) (-) (490200E) (96,000) (96,000) 3200 Obligated balance, end of year (= or -) - - 

BUDGET AUTHORITY AND OUTLAYS, NET Discretionary: 

4000 Budget authority, gross (calc.) 96,000 96,000 

Outlays, gross

4010 Outlays from new discretionary authority (490200E) 96,000 96,000 4020 Outlays, gross (total) 96,000 96,000 

Offsets against gross budget authority and outlays:Offsetting collections (collected) from: 

4030 Federal sources (-) (425200E) - - 4040 Offsets against gross budget authority and outlays (-) (calc.) - - 4056 Anticipated offsetting collections (+ or -) (421000E) - - 4060 Additional offsets against budget authority only (total) - - 4070 Budget authority, net (discretionary) (calc.) 96,000 96,000 
INTRAGO

Page 21 of 22 

4080 Outlays, net (discretionary) (calc.) 96,000 96,000 

4180 Budget authority, net (total) (calc.) 96,000 96,000 4190 Outlays, net (total) (calc.) 96,000 96,000 

Unobligated balance: 

5321 Direct unobligated balance, end of year (461000E) - - 5322 Reimbursable unobligated balance, end of year (461000E) - - 5323 Discretionary unobligated balance, end of year (461000E) - - 5341 Direct obligated balance, end of year (480100E) - - 

Reclassified Financial Statements: 

STANDARDIZED BALANCE SHEET 

Line 

No. 

LESSE

Assets (Note 2) Intra-governmental 

1 Fund Balance with Treasury (Note 3) (101000E) 7 Total intra-governmental assets 

12 General property, plant, and equipment, net (Note 10) (175000E, 175900E) 18 Total other than intra-governmental assets 19 Total assets 

 Net position 

41.2 Unexpended appropriations - Funds from other than Dedicated Collections (310100E) 42.2 

Cumulative results of operations - Funds from other than Dedicated Collections (593000E, 693000E, 671000E) 

43 Total net position 44 Total liabilities and net position 

RECLASSIFIED STATEMENT OF NET COST 
INTRAGO

Page 22 of 22 

Line 

No. 

LESSE

1 Gross cost 2 Non-federal gross cost (671000E) 6 Total non-federal gross cost (calc.) 7 Federal gross cost (610000E, 693000E) (RC24) 8 Total federal gross cost (calc.) 9 Department total gross cost (calc.) 

12.2 Buy/sell revenue (exchange) (RC24) (520000E, 539000E) 

13 Total federal earned revenue (calc.) 14 Department total earned revenue (calc.) 15 Net cost of operations (calc.) 

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITIO

Line 

No. 

LESSE

7 Financing sources: 

7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41)/1 (310100E) 7.2 Appropriations used (RC 39) (310710E) (7.3 Appropriations expended (RC 38)/1 (570010E) 

7.30 Total financing sources (calc.) 

8 Revenue From (Net Cost of) Operations (+/-) (9 Net position, end of period (calc.)